HSN code directory
HSN Code 2403: Other manufacture tobacco and manufactured tobacco substitutes
Other manufacture tobacco and manufactured tobacco substitutes; homogenized or reconstituted tobacco; tobacco extracts and essences
All 8-digit HSN codes under this heading
| HSN code | Description |
|---|---|
| 24031110 | Other manufactured tobacco and manufactured tobacco substitutes;"homogenised" or "reconstituted" tobacco;tobacco extracts and essences-smoking tobacco, whether or nto containing tobacco substitutes in any proportion--water pipe tobacco specified in sub-heading note to this chapter--- hukkah or gudaku tobacco |
| 24031190 | Other manufactured tobacco and manufactured tobacco substitutes;"homogenised" or "reconstituted" tobacco;tobacco extracts and essences-smoking tobacco, whether or nto containing tobacco substitutes in any proportion--water pipe tobacco specified in sub-heading note to this chapter--- other |
| 24031910 | Other manufactured tobacco and manufactured tobacco substitutes;"homogenised" or "reconstituted" tobacco;tobacco extracts and essences-smoking tobacco, whether or nto containing tobacco substitutes in any proportion--other---smoking mixtures for pipes and cigarettes |
| 24031921 | Other manufactured tobacco and manufactured tobacco substitutes;"homogenised" or "reconstituted" tobacco;tobacco extracts and essences-smoking tobacco, whether or nto containing tobacco substitutes in any proportion--other---biris---other than paper rolled biris, manufactured without the aid of tobacco |
| 24031929 | Other manufactured tobacco and manufactured tobacco substitutes;"homogenised" or "reconstituted" tobacco;tobacco extracts and essences-smoking tobacco, whether or nto containing tobacco substitutes in any proportion--other---biris----other |
| 24031990 | Other manufactured tobacco and manufactured tobacco substitutes;"homogenised" or "reconstituted" tobacco;tobacco extracts and essences-smoking tobacco, whether or nto containing tobacco substitutes in any proportion--other---other |
| 24039100 | Other manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts and essences - other: homogenised or reconstituted tobacco |
| 24039910 | Other manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts and essences - other: other: chewing tobacco |
| 24039920 | Other manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts and essences - other: other: preparations containing chewing tobacco |
| 24039930 | Other manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts and essences - other: other: jarda scented tobacco |
| 24039940 | Other manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts and essences - other: other: snuff |
| 24039950 | Other manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts and essences - other: other: preparations containing snuff |
| 24039960 | Other manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts and essences - other: other: tobacco extracts and essence |
| 24039970 | Other manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts and essences - other: other: cut-tobacco |
| 24039990 | Other manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts and essences - other: other: other |
GST rate guide for this chapter
Cigarettes, unmanufactured tobacco and other tobacco products are taxed at 40% from 1 February 2026, when compensation cess ended, and a separate central excise duty also applies. Bidis are taxed at 18%.
Browse the full HSN code list or search any HSN or SAC code.
GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.
Frequently asked questions
How many digits of the HSN code must I show on a GST invoice?
Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.
What is the difference between an HSN heading and an 8-digit HSN code?
The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.
What happens if I use the wrong HSN code?
A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.
Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.